- 14 -
available under either subsection. See Washington v.
Commissioner, 120 T.C. 137, 146-147 (2003); see also Hopkins v.
Commissioner, 121 T.C. 73, 88 (2003); Block v. Commissioner,
supra.
When petitioner and Levy filed their joint returns for 1991
through 1999, they did not remit payment of the reported balance
due on those returns. Petitioner thus acknowledges she does not
qualify for relief under section 6015(b) or (c) for the years
1991 through 1999, since there is no deficiency but rather an
underpayment in tax for each of those years. See, e.g.,
Washington v. Commissioner, supra at 146-147.
The parties agree that for 1979 (unlike 1991 through 1999)
there is a deficiency, joint liability for which petitioner is
seeking relief under section 6015(b) or (c).
A. Relief Under Section 6015(b) for 1979
Section 6015(b)(1) provides:
SEC. 6015. RELIEF FROM JOINT AND SEVERAL LIABILITY ON
JOINT RETURN
(b) Procedures for Relief From Liability
Applicable to All Joint Filers.--
(1) In general.--Under procedures
prescribed by the Secretary, if–-
(A) a joint return has been made for
a taxable year;
(B) on such return there is an
understatement of tax attributable to
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 NextLast modified: May 25, 2011